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2015 (9) TMI 1315 - AT - CustomsLevy of CVD on the basis of MRP - Evasion of duty by mis-declaring RSP - On enquiry it was found that appellants sold imported goods to NCCF/KB at price higher than RSP declared at time of import Demand of differential duty Imposition of penalty Held that:- sale of goods at price higher than RSP declared can only lead to conclusion that appellants mis-declared RSP of such goods at time of import Appellants are therefore liable to pay differential duty. RSP is only upper limit of sale price which importer can charge from consumer Appellant is free to sell goods at any price lower than RSP declared Merely because importer effected sale of some goods at price higher than RSP declared, Revenue cannot demand differential duty on entire import done as per various B/E Adjudicating authority adopted price quoted to NCCF/KB as basis of calculation of differential duty and applied same to entire sale of imported goods for disputed period Demand so raised is not acceptable Allegation of collection of higher price is confined to sales effected to NCCF/KB therefore, demand of differential duty, has also to be confined to sales effected to NCCF/KB only. Admittedly appellant sold imported goods not only to NCCF/KB but to other customers also Goods sold to other customers were sold at RSP or prices lower than RSP declared In such circumstances imposition of penalty of ₹ 25 lakhs is slightly on higher side Therefore penalty reduced Appeal partly allowed Decided partly in favour of Assesse.
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